Camp change businesses will be given financial support to increase after tax increase
Source:China fertilizer Author:Dong Changqing Time:2012-09-19 Read:855second
After September 1, part of the implementation of the pilot enterprises of the business tax levy VAT if the tax burden has increased, and will be able to get the support of the financial funds. Municipal Finance Bureau, the City, the IRS and the Local Taxation Bureau yesterday released a "notice of the policy on the implementation of the business tax reform VAT pilot transitional financial support, a clear transitional financial support policies to help the pilot enterprises to achieve a smooth transition to ensure that the pilot industries and enterprises The tax burden does not increase the basic.
The notice stated that the business tax levy VAT pilot reform process, due to the scale of operation, the different cost structures, different period of development, some of the pilot enterprises during the conversion of the old and new tax system tax burden increase. In order to effectively balance the tax burden on the part of the pilot enterprises, the smooth progress of the pilot reform, the need to implement the transitional fiscal policy given support.
What businesses can get the transitional fiscal support policies to support it? VAT in accordance with the provisions of the new tax system in the business tax levy VAT pilot after pilot enterprises have increased the business tax calculated in accordance with the provisions of the old tax system does.
In accordance with the existing city and county financial management system, financial support funds municipal and county burden. City and county levels were established financial business tax reform pilot VAT reform financial support fund, earmarked for the financial support of the business tax levy VAT pilot enterprises.
The notice provides financial support funds in accordance with the "enterprise application truthfully monthly monitoring, finance and taxation, fiscal quarterly earmarked funds year-on-year liquidation, focusing on the supervision and inspection of management.
In the implementation of the reform process of the pilot, the pilot enterprises compared before and after the tax reform, the actual tax burden does increase, according to the tax department on a quarterly basis to apply for special financial funds to support. The monthly pilot enterprises in the process of tax returns, business tax reform pilot VAT tax burden changes actually pay taxes, synchronized to the competent tax authorities, the tax department on a monthly basis of the tax changes reported by the monitoring and analysis of pilot enterprises.
The financial department of the enterprise application audit, financial support funds quarterly timely predialing to pilot enterprises. According to the declaration of the tax changes the pilot enterprises subject to VAT throughout the year and enjoy the financial support of funds liquidation of financial capital tax department within three months after the end of the year, Duotuishaobu, and play to the functions of supervision and inspection, the pilot enterprises to verify the situation.